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Official guidance

Capital Gains Manual

CG67170P · Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: general points

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CG67180 · Gifts: hold-over relief: partial claims
CG67190 · Gifts: hold-over relief: spouses or civil partners: transfer assets: separation, divorce or dissolution of civil partnership

Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: general points: contents
Gifts: hold-over relief: partial claims

CG67180 | Gifts: hold-over relief: partial claims

From HM Revenue & Customs · Capital Gains Manual

Page Archived content now covered in CG66450C